Appeal from the United States District Court for the Southern District of New York; Alexander Bicks, Judge.

1

Plaintiff, Select Theatres Corporation, appeals from a judgment in favor of defendant, James W. Johnson, Collector of Internal Revenue, in an action for the recovery of federal income and excess profits taxes paid by plaintiff.

2

Victor R. Wolder, New York City, for plaintiff-appellant.

3

Morton S. Robson, Asst. U. S. Atty., S.D.N.Y., New York City (Paul W. Williams, U. S. Atty., New York City, on the brief), for defendant-appellee.